Section 4(1) in The Maharashtra Tax on Luxuries Act, 1987
(1)Subject to the provisions of this Act and the rules made thereunder, there shall be paid by [every hotelier [* * *] [These words were substituted for the words 'every hotelier' by Maharashtra 16 of 1995. Section 57(1).] ] who is liable to pay tax under this Act, the tax or taxes leviable in accordance with the provisions of this Act.
